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Contents

Official guidance

Employment Status Manual

ESM66000 · Salaried members: global structures

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ESM66005 · Overseas members
ESM66010 · Working for the UK LLP
ESM66015 · Profits from the UK LLP
ESM66020 · Condition A: global profits
ESM66025 · Costs plus basis
ESM66030 · Income from other firms
ESM66035 · Significant influence
ESM66040 · Capital of the LLP

Salaried members: global structures
Salaried Members: Global Structures: Overseas members

ESM66005 | Salaried Members: Global Structures: Overseas members

From HM Revenue & Customs · Employment Status Manual

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